The trial balance of Learn for Life Child Care does not balance.

The following errors are detected:
a. Cash is understated by $1,800.
b. A $3,900 debit to Accounts Receivable was posted as a credit.
c. A $ 1,200 purchase of office supplies on account was neither journalized nor posted.
d. Equipment was incorrectly transferred from the ledger as $89,300. It should have been transferred as $81,500.
e. Salaries Expense is overstated by $500.
£ A $600 cash payment for advertising expense was neither journalized nor posted.
g. A $ 100 cash dividend was incorrectly journalized as $ 1,000.
h. Service Revenue was understated by $4,200.
i. A 12-month insurance policy was posted as a $1,300 credit to Prepaid Insurance. Cash was posted correctly.
Prepare the corrected trial balance as of May 31, 2017. Journal entries are not required.

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LEARN FOR LIFE CHILD CARE Trial Balance May 31, 2017 Balance Account Title Cash Accounts Receivable Office Supplies Prepaid Insurance Equipment Accounts Payable Notes Payable Common Stock Dividends Service Revenue Salaries Expense Rent Expense Total Debit Credit $ 8,400 8,100 900 1,000 89,300 $ 3,500 48,000 54,000 3,600 11,500 5,100 900 S 117,300 $117,000